HABER v. C.I.R.

No. 28554 Summary Calendar.

422 F.2d 198 (1970)

Jack HABER and Doris Haber, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

February 20, 1970.


Attorney(s) appearing for the Case

Selig I. Goldin, of Tench, Goldin & Jones, Gainesville, Fla., for petitioners-appellants.

Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Benjamin M. Parker, Crombie J. D. Garrett, Attys., Tax Division, U. S. Dept. of Justice, K. Martin Worthy, Chief Counsel, Daniel J. Boyer, Atty., Internal Revenue Service, Washington, D. C., for respondent-appellee.

Before JOHN R. BROWN, Chief Judge, and MORGAN and CLARK, Circuit Judges.


PER CURIAM.

The Tax Court found that amounts shown on the books of a closely held corporation as loans to taxpayer, who, with his brother, controlled the corporation, were in fact payments of compensation. This finding is clearly supported by substantial, if not overwhelming evidence in the record before us; we therefore must affirm.1

The only serious issue is the effect of what taxpayer contends to be an inconsistent order entered...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases